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1. Audit of banks is an example of - a) Statutory audit b) Balance sheet audit c) Concurrent audit d) Both (a) and (b) e) All of the above 2. Concurrent audit is a part of a) Internal check system b) Continuous audit c) Internal audit system d) None 3. In India, balance sheet audit is synonymous to a) Annual audit b) Continuous audit c) Detailed audit d) Statutory audit 4. Audit in depth is synonymous for a) Complete audit b) Completed audit c) Final audit d) Detailed audit 5. Balance sheet audit includes verification of_ a) Assets b) Liabilities c) Income and expense accounts where appropriate d) All of the above 6. Which of the following statements is not true about continuous audit? a) It is conducted at regular interval b) It may be carried out on daily basis c) It is needed when the organization has a good internal control system d) It is expensive 7. Which of the following is not a fact of EPA? a) Economic audit b) Efficiency audit c) Expenditure audit d) Effectiveness audit 8. The Delhi Government had constructed six bungalows for its ministers. They are lying unoccupied for last three years. This would be a matter of concern for a) Propriety Auditor b) Performance Auditor c) Financial Auditor d) None of the above 9. Financial auditor is not concerned with propriety of business transactions. However, the exceptions to this rule are contained for audit of limited companies in_ a) Section 227 (IA) of the Companies Act, 1956 b) Section 227 (IA) and section 227(4A) of the Act c) CARO, 2003 d) Section 227 (IA) and CARO, 2003 10.Balance sheet does not include a) Verification of assets and liabilities b) Vouching of income and expense accounts related to assets and liabilities c) Examination of adjusting and closing entries d) Routine checks
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